Commission Implementing Regulation (EU) 2015/2319
Of 8 December 2015 — CELEX 32015R2319
Description of the goods
An article (so-called ‘adapter’ or ‘rectifier’) designed to convert AC current (100 — 220 V) into DC current (12 V, 3,7 A); in a plastic housing with dimensions of approximately 14 × 6 × 5 cm. The article can be connected via a cable with a connector to the AC socket and via another cable with a specific connector to a specific game console of heading 9504.
Reasons
Classification is determined by general rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8504, 8504 40 and 8504 40 82. As heading 8504 covers static converters (for example, rectifiers), that heading provides the most specific description. Consequently, classification under heading 9504 as an accessory to a video game machine is excluded. The article is therefore to be classified under CN code 8504 40 82 as rectifiers.